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Dedi Junaedi
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Lembaga Publikasi Ilmiah (LPI) Institut Agama Islam (IAI) Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913 Telp 021-8757150 elmal@journal-laaroiba.com
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El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Published by Institut Agama Islam Nasional Laa Roiba Bogor
ISSN : 26202956     EISSN : 27470490     DOI : https://doi.org/10.47467/elmal
Core Subject : Economy, Agriculture, Social, Engineering,
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam mempublikasi hasil riset dan kajian terkini bidang ekonomi, keuangan, manajemen dan bisnis Islam. Mulai 2011, jurnal ini terbit tiga kali setahun setiap Maret, Juli dan November. Jurnal ini dikelola oleh Pusat Riset dan Kajian Strategis (PRKS) Masyarakat Ekonomi Syariah (MES) Bogor Raya bekerjasama dengan Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor, Institut Agama Islam (IAI) Sahid Bogor dan Institut Umum Quro Al-Islami (IUQI) Bogor. P-ISSN 2620-2956 E-ISSN 2747-0490. Volume 1 Nomor 1 2019 sampai Volume 5 Nomor 3 of 2024 terbit website dengan URL https://journal.laaroiba.ac.id/index.php/elmal. Selanjutnya, mulai Volume 5 Number 4 2024 sampai seterusnya terbit URL https://journal-laaroiba.com/ojs/index.php/elmal.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 1,925 Documents
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Pengaruh Komponen Value Added Intellectual Coefficient (VAIC™) terhadap Kinerja Keuangan Perusahaan Transportasi dan Logistik di Indonesia Zahiro Safinah; Ira Septriana; Enny Susilowati Mardjono; Bambang Minarso
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 8 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i8.12512

Abstract

This study aims to analyze the effect of intellectual capital measured through Structural Capital Value Added (STVA), Value Added Human Capital (VAHC), and Value Added Capital Employed (VACE) on the financial performance of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This research was conducted because previous studies have yielded inconsistent results regarding the impact of intellectual capital on financial performance. Transportation and logistics companies were selected as a novel research focus because they have rarely been studied as subjects of intellectual capital research. Financial performance was measured using Return on Equity (ROE). This study employs a quantitative approach using panel data regression analyzed with Eviews 14. The sample was selected using purposive sampling, resulting in 78 observations. The analysis indicates that, individually, VACE and VAHC have a positive effect on financial performance, whereas STVA does not have a significant effect. However, collectively, STVA, VAHC, and VACE have a positive effect on financial performance, indicating that the integrated management of structural capital, human capital, and capital employed can create added value and support improvements in a company’s financial performance. These findings suggest that the creation of added value in the transportation and logistics sector is driven more by the utilization of financial capital and human capital than by structural capital.
Pengaruh E-Service Quality Aplikasi Grabcar Airport terhadap Kepuasan Penumpang Pesawat di Bandar Udara Sultan Aji Muhammad Sulaiman Sepinggan Balikpapan Helda Rusiana; Amelia Puspa Tamara
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 8 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i8.12549

Abstract

The shift in services from conventional methods toward digital ones has been driven by rapid advances in information and communication technology, and the online transportation sector is no exception. This phenomenon is evident in the operation of GrabCar Airport at Sultan Aji Muhammad Sulaiman Sepinggan Airport in Balikpapan, which is required to maintain electronic service quality (e-service quality) in order to meet user satisfaction and expectations. Therefore, this study was designed to analyze the impact of e-service quality in the GrabCar Airport app on the satisfaction levels of airline passengers at that airport. A quantitative approach was applied in this study, where the sample was determined using purposive sampling (a type of non-probability sampling) with a total of 100 respondents. Data were collected through the distribution of questionnaires and then analyzed using SPSS 25 software. The data analysis stages included validity and reliability tests, descriptive statistical analysis, classical assumption tests, multiple linear regression, t-tests, F-tests, and analysis of the coefficient of determination. The research findings indicate that, to some extent, the aspects of e-service quality—including reliability, privacy, responsiveness, compensation, and contact—have a significant impact on customer satisfaction. Conversely, the aspects of efficiency and fulfillment do not show an individual effect. However, simultaneous testing indicates that all dimensions of e-service quality (efficiency, reliability, fulfillment, privacy, responsiveness, compensation, and contact) collectively influence passenger satisfaction.
Praktik Green Accounting dan Nilai Perusahaan: Peran Mediasi Sustainability Report pada Sektor Energi dan Mineral di Indonesia Anis Nur Rohmah; Merry Susanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 7 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i7.12600

Abstract

This research examines how green accounting influences firm value, both directly and indirectly through sustainability reporting, in energy and mineral sector companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The measurement of green accounting and sustainability reporting was carried out using content analysis, while firm value was assessed through Tobin’s Q. A quantitative research design was applied, using purposive sampling for sample selection. Based on the predetermined criteria, 37 companies were selected, producing 111 firm-year observations. The data were analyzed using the Random Effect Model (REM). The findings show that green accounting significantly affects both firm value and sustainability reporting. In contrast, sustainability reporting does not significantly affect firm value and is unable to mediate the relationship between green accounting and firm value. These results indicate that investors in the energy and mineral sectors tend to give greater attention to actual environmental practices than to sustainability disclosures alone. Therefore, strengthening the implementation of green accounting may serve as an important strategy for companies to improve their value in the capital market.
Analisis Optimalisasi Kinerja Petugas Apron Movement Control (AMC) dalam Menunjang Keselamatan Operasional di Area Airside Bandar Udara Internasional Sentani Jayapura Nabila Berliana Nur Azizah; Suprapti Suprapti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 8 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i8.12658

Abstract

Operational safety in the airside area is a crucial aspect of airport operations. The increasing volume of aircraft movements at Sentani International Airport Jayapura requires Apron Movement Control (AMC) personnel to perform their supervisory duties optimally in order to maintain aviation safety, security, and operational efficiency. This study aims to analyze the performance of AMC personnel in supporting operational safety in the airside area, identify the obstacles encountered in carrying out their duties, and examine the factors affecting the optimization of AMC personnel performance. This research employed a descriptive qualitative method. Data were collected through observation, interviews, and documentation. The informants consisted of four AMC personnel, including two Team Leaders (Supervisors) and two AMC Officers at Sentani International Airport Jayapura. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. Data validity was ensured through source triangulation and technique triangulation. The results indicate that the performance of AMC personnel in supporting operational safety in the airside area has been implemented effectively and in accordance with established Standard Operating Procedures (SOP). AMC personnel carry out apron surveillance, Foreign Object Debris (FOD) control, fuel spill handling, monitoring of aircraft and Ground Support Equipment (GSE) movements, and operational data recording through ATV and Chronos systems effectively. The main challenges faced include limited personnel during peak hours, changing weather conditions, and high operational traffic. Overall, the optimization of AMC personnel performance plays an important role in maintaining safety, security, and smooth airport operations within the airside area of Sentani International Airport Jayapura.
Analisis Laporan Arus Kas dalam Menilai Kinerja Keuangan Lembaga Keungan Syariah Dewi Nur Fatmah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 8 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i8.12678

Abstract

The cash flow statement is an essential component of financial reporting that provides information regarding the cash inflows and cash outflows of an entity during a specific period. In Islamic financial institutions, the cash flow statement is not only used to assess liquidity and financial performance but also serves as a monitoring instrument for ensuring Sharia compliance. This study aims to analyze the role of the cash flow statement in evaluating the financial performance of Islamic financial institutions and to examine its implementation based on Indonesian Islamic accounting standards. The research employs a normative legal research method using both a conceptual approach and a statutory approach. Data were collected through a literature review based on the Qur’an, Hadith, fatwas issued by the National Sharia Council of the Indonesian Ulema Council (DSN-MUI), Islamic Financial Accounting Standards (PSAK Syariah), books, and relevant scientific journals. The findings indicate that the cash flow statement performs a dual function: as a tool for evaluating financial performance and as an instrument to ensure that all cash receipt and disbursement activities are conducted in accordance with Sharia principles. An analysis of PSAK 101, PSAK 102, PSAK 105, and PSAK 106 demonstrates that Indonesian Islamic accounting standards provide adequate guidance for the presentation of cash flow statements based on Sharia contracts. This study contributes to strengthening the understanding that the cash flow statement is not solely oriented toward financial aspects but also serves as a means of promoting transparency, accountability, and Sharia compliance within Islamic financial institutions.
Peran Pembiayaan Syariah dalam Mendukung Sertifikasi Halal Sebagai Upaya Peningkatan Daya Saing UMKM Kuliner di Kota Jambi Desri Maulina; Ahmad Fansuri; Nailatussilmiyati Nailatussilmiyati; Paizah Rahmayeni; Riska Eviolina; Titin Agustin Nengsih; Novi Mubyarto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 8 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i8.12690

Abstract

This study aims to analyze the role of Islamic financing (pembiayaan syariah) in supporting the halal certification process and its impact on improving the competitiveness of culinary MSMEs in Jambi City. A descriptive qualitative method with a case study approach was employed, using in-depth interviews and observations of culinary MSME actors who have and have not obtained halal certification. The findings indicate that: (1) access to Islamic financing significantly assists MSME actors in covering halal certification costs; (2) halal-certified culinary MSMEs have broader market reach and higher consumer trust levels; (3) obstacles remain, including low Islamic financial literacy and complex halal certification administrative procedures. This study recommends synergy between Islamic financial institutions, BPJPH, and local government to create a conducive ecosystem for culinary MSMEs to obtain halal certification sustainably.
Analisis Strategi Penanganan Pembiayaan Fasilitas Likuiditas Pembiayaan Perumahan (FLPP) Bermasalah pada Akad Murabahah di Bank Syariah Indonesia (BSI) Kcp Jambi Hayam Wuruk Mahathir Hefrianda; Rubiyanto Rubiyanto; Dara Amiati; Okta Trisnawati; Titin Agustin Nengsih; Novi Mubyarto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 8 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i8.12701

Abstract

The Housing Financing Liquidity Facility (FLPP) is a government program designed to provide affordable housing for Low-Income Communities (MBR). In practice, FLPP financing implemented through murabahah contracts is exposed to the risk of non-performing financing (NPF). This study aims to identify the factors causing problematic FLPP financing and analyze the handling strategies implemented by Bank Syariah Indonesia (BSI) KCP Jambi Hayam Wuruk. This research employs a qualitative method with a case study approach. Data were collected through in-depth interviews, observation, and documentation. Data analysis was conducted using the Miles and Huberman model, consisting of data reduction, data display, and conclusion drawing. The findings indicate that problematic financing is caused by internal factors, including low payment discipline and customer moral hazard, as well as external factors such as declining income due to economic instability. The handling strategies implemented include intensive collection efforts, persuasive approaches, periodic monitoring, and financing restructuring in accordance with Islamic principles. These strategies contribute to maintaining financing quality while providing protection for customers experiencing financial difficulties.
Reaksi Pasar Modal Indonesia terhadap Pergantian Menteri Keuangan Baru: Analisis Event study pada Perusahaan yang Terdaftar dalam LQ45. Kania Ilma Wisada; Riki Fahmi; Amalia Nur Chasanah; Vicky Oktavia; Rudi Kurniawan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 8 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i8.12703

Abstract

The change of the Minister of Finance has the potential to create uncertainty that could affect the capital market response. This study aims to analyze the Indonesian capital market's reaction to the change of the Minister of Finance in 2025 using an event study approach. The study sample consisted of 45 companies included in the LQ45 index with observation periods of 7, 14, and 30 days before and after the event. The variables used included abnormal returns, trading volume activity, and security return variability. Data analysis was performed using the Shapiro-Wilk normality test and the Wilcoxon signed-rank test. The results showed no significant differences in abnormal returns, trading volume activity, or security return variability across the observation periods. This finding indicates that the change of the Minister of Finance in 2025 did not generate a significant market reaction, either in terms of changes in stock returns, trading activity, or stock volatility. Therefore, information regarding the change of the Minister of Finance does not contain information content strong enough to significantly influence investor decisions in the Indonesian capital market.
Peran Kualitas Pelayanan, Citra Merek dan Promosi Terhadap Kepuasan Konsumen pada Alfamart di Kecamatan Semarang Tengah Barti Syabana Mustikasari; Vincent Didiek Wiet Aryanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 8 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i8.12721

Abstract

The purpose of this study was to determine how much Alfamart customer satisfaction in the Central Semarang District is influenced by service quality, brand image, and promotional tactics. Because the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method is thought to be useful for thoroughly examining the causal link between latent components, this study employs a quantitative approach. With 385 respondents, the study population comprises all Alfamart patrons in the Central Semarang District. Online questionnaires with a five-category Likert scale were distributed to collect the research data, which were then processed using SmartPLS version 3 software. The analysis findings indicate that the quality of service provided plays an important role, brand image, and promotions contribute to providing a meaningful influence on the level of customer satisfaction. These results support efforts to boost Alfamart customer satisfaction by enhancing service quality, bolstering favorable brand perceptions, and putting in place customer-focused promotional initiatives.
Peran Sinergis Influencer Marketing, Brand Trust, dan Word of Mouth dalam Membentuk Minat Beli Smartphone Samsung Muhammad Ro’uf Ilyasa’; Guruh Taufan Hariyadi; Roymon Panjaitan; Ariati Anomsari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 8 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i8.12749

Abstract

The purpose of this study is to examine how influencer marketing, brand trust, and word of mouth drive consumer interest in purchasing Samsung smartphones. Purposive sampling was the sampling strategy used, and a questionnaire was employed to collect data from respondents interested in. The PLS-SEM data analysis method was conducted using SmartPLS 4.0. This study examines the direct effects of word-of-mouth, brand trust, and influencer marketing on purchase intention. The findings indicate that purchase intention is positively and significantly influenced by influencer marketing, brand trust, and word-of-mouth, with brand trust being the most crucial factor. Thus, it has been demonstrated that word of mouth, influencer marketing, and brand trust all contribute significantly to optimizing purchase intent for Samsung smartphones.

Page 191 of 193 | Total Record : 1925

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